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A natural person asks whether transferring shareholdings between entities can qualify for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met and the transaction is not primarily aimed at obtaining tax benefits.
Question posed: Whether the described transaction could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for non-monetary contributions, the beneficiary entity must be a resident in Spain and the contributor must have held the shares uninterruptedly during the previous year. Furthermore, the contributor must maintain a stake of at least 5% in the equity of the recipient entity following the transaction. The transaction must not have the primary objective of tax fraud or evasion, requiring valid economic motives such as the restructuring or rationalization of activities.
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